OpenChainGraph Suite · CONTRACT A3 · arch #5

Pillar Two GloBE Minimum Tax

Note (dated 2026-08-04): a chain composes independent computations performed in an analytical order. No step's output is carried into the next step by the execution model; each step computes from its own declared inputs. This is true of every chain on this site, including chains whose per-step copy below reads as a data handoff.

OECD Pillar Two GloBE end-to-end workflow: ETR per jurisdiction > top-up tax and QDMTT/IIR/UTPR allocation > safe harbour eligibility > GloBE Information Return (GIR).

OpenChainGraph · 4 Steps compliance mandate Hash-Anchored §4 chain_depth:4 Client-Side · Zero PII
Chain Topology — Globe Etr Jurisdiction Calculator → Topup Tax Qdmtt Calculator → Pillar Two Safe Harbour Checker → Gir Builder
§4 Execution Hash · Chain Definition Anchor
execution_hash:computing…
Chain Stages · 4 Steps
1 ROOT · D0 catalog
Globe Etr Jurisdiction Calculator 473-globe-etr-jurisdiction-calculator
etr_by_jur and sbie_amounts feed Stage 2 top-up tax calc
↓
2 D2 catalog
Topup Tax Qdmtt Calculator 474-topup-tax-qdmtt-calculator
topup_amounts and qdmtt_allocation feed Stage 3 safe harbour check
↓
3 D3 catalog
Pillar Two Safe Harbour Checker 475-pillar-two-safe-harbour-checker
safe_harbour_flags feed Stage 4 GIR Builder
↓
4 TERMINAL · D4 catalog
Gir Builder 476-gir-builder
Exports composite Pillar Two GloBE Policy Mandate, final stage
▶ Run this chain (live) browser · real execution · composite §4 hash
Export Artifacts
Download the §4 chain definition artifact (hash-anchored composite JSON) or the §13.11 W3C Verifiable Credentials view. Both derive from the chain definition — no new hash is minted. Available after hash computation.